Internal Revenue Code

When we set out to find a good, reliable, on-line version of the federal tax laws, we quickly found that Cornell Law School's Legal Information Institute (LII) is simply the best. In fact, it's the one place that the Internal Revenue Service turns to when it needs help with the tax laws. Here, then, is our gateway to LII's presentation of Title 26 of the U.S. Code, which is commonly referred to as the "Internal Revenue Code."